What is included in a production's cost?

I basically know that construction/design of sets, creating/designing costumes, etc are all part of production's costs.

But if anybody could list more specific costs attributed to a production that adds up to, say, Spiderman's $45 million?

There are rental costs for audition and rehearsal spaces. Plus salaries for anybody under contract while the production is -- produced. Probably incidentals like travel and hotels...

^ I think the OP understood that, Specifically though?

Astronomical production costs can occur when shows are rewritten, recast or production team members are replaced. Shows often go "out-of-town" for try outs where many changes must take place or it becomes obvious to the production team that a show is not working. All of these changes are expensive (think "Young Frankenstein" and "The Little Mermaid") and even if a show makes it to NY, these production costs may mean a show will never recoup (Jeckyll and Hyde ran for almost 4 years and still lost money).